17. The income statement for 2022 and comparative balance sheets of Indian River Boutique for 2021 and 2022 appear below. Dividends totaling $51,200 were paid during the year. Assets Cash. Accounts receivable Merchandise inventories Equipment Accumulated depreciation Total assets Liabilities and Stockholders' Equity Accounts payable Income taxes payable Long-term notes payable. Common stock, $0.50 par Retained earnings December 31 2022 Interest expense Other expenses Gain on sale of equipment Income taxes expense Net income 56,800 58,300 14,500 12,200 24,600 30,000 110,000 98,700 (35.600) (28,400) 170.300 170.800 2021 NO 31,500 8,900 46,700 52,300 37.600 32.100 45.600 44.300 Total liabilities and stockholders' equity 170.300 170,800 Sales Cost of goods sold Depreciation expense 389,000 178,000 24,000 2,700 105,700 34,700 7,400 10,600 28.700 $52.500 214.000 Prepare the operating activities section of the 2022 statement of cash flows using the indirect method. You may omit the statement heading.